| 000 -LEADER |
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| fixed length control field |
05080cam a2200553 i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
CITU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230127081302.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
180925t20182018ne b 000 0 eng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2018429421 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9087224524 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789087224523 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Cancelled/invalid ISBN |
9789087224530 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| Cancelled/invalid ISBN |
9789087224547 |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)on1043085658 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
YDX |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
YDX |
| Modifying agency |
MLL |
| -- |
OCLCF |
| -- |
UEJ |
| -- |
OCLCO |
| -- |
NLMAA |
| -- |
P4A |
| -- |
DLC |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
lccopycat |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
K4460 |
| Item number |
.I47 2018 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
. |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
Improving tax compliance in a globalized world / |
| Statement of responsibility, etc |
editors, Chris Evans, Michael Lang, Pasqual Pistone, Alexander Rust, Josef Schuch, Claus Staringer ; assistant editors, Alicja Majdanska, Pedro Guilherme Lindenberg Schoueri. |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Amsterdam, The Netherlands : |
| Name of publisher, distributor, etc |
IBFD, |
| Date of publication, distribution, etc |
[2018] |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
©2018 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 online resource |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
computer |
| Media type code |
c |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
online resource |
| Carrier type code |
cr |
| Source |
rdacarrier |
| 490 1# - SERIES STATEMENT |
|---|
| Series statement |
European and international tax law and policy series, |
| International Standard Serial Number |
2451-8360 ; |
| Volume number/sequential designation |
volume 9 |
| 500 ## - GENERAL NOTE |
|---|
| General note |
"WU Institute for Austrian and International Tax Law." |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references. |
| 505 00 - CONTENTS |
|---|
| Title |
General report / |
| Statement of responsibility |
Chris Evans and Sally-Ann Joseph -- |
| Title |
Improving tax compliance in a globalized world: an issue relevant to small businesses? / |
| Statement of responsibility |
Jonathan Leigh Pemberton -- |
| Title |
Argentina / |
| Statement of responsibility |
Diego Fraga and Axel A. Verstraeten -- |
| Title |
Australia / |
| Statement of responsibility |
Chris Evans -- |
| Title |
Austria / |
| Statement of responsibility |
Selina Siller and Stephanie Zolles -- |
| Title |
Azerbaijan / |
| Statement of responsibility |
Arzu Hajiyeva -- |
| Title |
Belgium / |
| Statement of responsibility |
Filip Debelva and Alice Pirlot -- |
| Title |
Bosnia and Herzegovina / |
| Statement of responsibility |
Azra Becirovic -- |
| Title |
Brazil / |
| Statement of responsibility |
Luís Eduarado Schoueri and Ricardo André Galendi Júnior -- |
| Title |
Canada / |
| Statement of responsibility |
Allison Christians and Vokhid Urinov -- |
| Title |
Chile / |
| Statement of responsibility |
Felipe Yáñez V. and Tomás Alvarez P. -- China / |
| -- |
Yang He -- |
| Title |
Colombia / |
| Statement of responsibility |
Catalina Rocha Saavedra -- |
| Title |
Croatia / |
| Statement of responsibility |
Sabina Hodžić -- |
| Title |
Czech Republic / |
| Statement of responsibility |
Danuše Nerudová and Jana Tepperová -- |
| Title |
Finland / |
| Statement of responsibility |
Kristiina Äimä and Henri Lyyski -- |
| Title |
Germany / |
| Statement of responsibility |
Christoph Kromer and Katharina Henschel -- |
| Title |
Greece / |
| Statement of responsibility |
Katerina Perrou -- |
| Title |
Hungary / |
| Statement of responsibility |
Borbála Kolozs -- |
| Title |
India / |
| Statement of responsibility |
Nilesh M. Kapadia -- |
| Title |
Indonesia / |
| Statement of responsibility |
Chamelia Gunawan -- |
| Title |
Italy / |
| Statement of responsibility |
Federica Pitrone and Alessandro Turina -- |
| Title |
Kazakhstan / |
| Statement of responsibility |
Xeniya Yeroshenko and Tomas Balco -- |
| Title |
The Netherlands / |
| Statement of responsibility |
Sigrid Hemels -- |
| Title |
Nigeria / |
| Statement of responsibility |
Ifeanyichukwu Azuka Aniyie -- |
| Title |
Norway / |
| Statement of responsibility |
Eivind Furuseth -- |
| Title |
Poland / |
| Statement of responsibility |
Katarzyna Bronżewska and Alicja Majdańska -- |
| Title |
Romania / |
| Statement of responsibility |
Marilena Ene -- |
| Title |
Russia / |
| Statement of responsibility |
Danil V. Vinnitskiy and Denis Kurochkin -- |
| Title |
South Africa / |
| Statement of responsibility |
Craig West and Jennifer Roeleveld -- |
| Title |
Spain / |
| Statement of responsibility |
José A. Rozas and Marina Serrat -- |
| Title |
Sweden / |
| Statement of responsibility |
Björn Westberg -- |
| Title |
Turkey / |
| Statement of responsibility |
Emrah Ferhatoğlu -- |
| Title |
United Kingdom / |
| Statement of responsibility |
Luca Cerioni -- |
| Title |
United States / |
| Statement of responsibility |
Shay Menuchin and Yariv Brauner. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
This book provides an overview of various policies that can significantly contribute to increasing domestic revenues by enhancing tax compliance, curbing tax evasion and improving the relationship between taxpayers and tax administrations. It consists of national reports from 33 countries around the globe, initially discussed at the conference "Improving Tax Compliance in a Globalized World" in Rust (Austria) from 30 June to 2 July 2016. The book explores various approaches to improving tax compliance. Access to tax information is at the centre of the debate, including the collection of third-party information, information obtained as a result of cooperation between tax administrations and as a result of inter-agency cooperation between tax administrations, financial intelligence units and law enforcement agencies. Moreover, the book sheds some light on alternatives to improve tax collection and suggests potential measures to enhance voluntary tax compliance. Finally, it looks forward to potential challenges that may be faced by tax administrations in the future.-- |
| Assigning source |
Source other than Library of Congress. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Taxation |
| General subdivision |
Law and legislation. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Tax administration and procedure. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Tax administration and procedure. |
| Source of heading or term |
fast |
| Authority record control number |
(OCoLC)fst01143633 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Taxation |
| General subdivision |
Law and legislation. |
| Source of heading or term |
fast |
| Authority record control number |
(OCoLC)fst01143921 |
| 655 #0 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Evans, Chris, |
| Dates associated with a name |
1952- |
| Relator term |
editor. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Lang, Michael, |
| Dates associated with a name |
1965- |
| Relator term |
editor. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Pistone, Pasquale, |
| Relator term |
editor. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Rust, Alexander, |
| Relator term |
editor. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Schuch, Josef, |
| Relator term |
editor. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Staringer, Claus, |
| Relator term |
editor. |
| 710 2# - ADDED ENTRY--CORPORATE NAME |
|---|
| Corporate name or jurisdiction name as entry element |
Wirtschaftsuniversität Wien. |
| Subordinate unit |
Institut für Österreichisches und Internationales Steuerrecht. |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
|---|
| Uniform title |
European and international tax law and policy series ; |
| Volume number/sequential designation |
v. 9. |
| International Standard Serial Number |
2451-8360 |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
https://web.s.ebscohost.com/ehost/detail/detail?vid=4&sid=cb956992-5887-41a2-9059-2e0eb5f0cf9a%40redis&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#AN=1860861&db=e000tww |
| Link text |
Full text available at Ebscohost Click here to view |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
copycat |
| d |
2 |
| e |
ncip |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
EBOOK |